Panamint Systems Corporation is estimating activity costs associated with producing disk drives, tapes drives, am indirect labor can be traced to four separate activity pools. The budgeted activity cost and activity base data by F below. Activity Cost Activity Base Procurement Scheduling Materials handling $350,200 215,800 Number of production orders 461,700 Number of moves Number of purchase orders Product development 719,400 Number of engineering changes Production 1,490,100 Machine hours Number of Number of Number Number of Number Purchase Production of Engineering Machine of Orders Orders Moves Changes Hours Units Disk drives 3,970 380 1,390 12 1,700 1,700 Tape drives 1,900 165 660 4 9,800 4,100 Wire drives 11,300 730 3,605 24 11,600 2,300 The activity rate for the procurement activity cost pool is Oa. $274.67 per purchase order Ob. $64.51 per purchase order Oc. $20.40 per purchase order Od $160 25 nor purchase order Pre